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PT XYZ) is a company which focuses on integrated aquaculture. Operating since 1987, PT XYZ has a fish and shrimp feed factory, fish and shrimp breeding and rearing as well as marine fish food processing and cold storage for local and global markets. At PT XYZ, especially the Quality Control division, there are still ineffective analysis activities, namely piece length analysis. An effort to increase productivity is by designing an automatic cut length analysis machine with the aim of maximizing efficiency and effectiveness. Therefore, the objective function of this research was carried out to design and increase productivity and reduce inefficient activities. From this, it is necessary to design and optimize activities to have a positive impact on the company. This research uses Blender software and the Multimedia Development Life Cycle (MDLC) method which includes concept, design, material collecting, assembly, testing and distribution. The results of this research show that this machine design is very effective and practical for the company and allows the company to improve maximum performance

Company Performance is one of the most important things for a company. Company Performance is an indicator  for stakeholders because it showshow good is the company and whether to considered to invest in the company. With the phenomenon of sustainability in this era, it also determines stakeholder decisions in viewing a company, therefore stakeholders do not only look at the company's financial statements, but also the disclosure of the Sustainability Report (SR). This study examines the influence of SR disclosure on Company Financial Performance. The companies used in this study are APP Group issuer companies, namely PT. Tjiwi Kimia Paper Factory and PT Indah Kiat Pulp & Paper Tbk. Using quantitative methods with simple regression analysis. The findings of this study state that SR disclosure has no effect on the company's financial performance.

This research is a case study that aims to determine the method of calculating the cost of production based on full costing. The data used in this study are primary and secondary, with the research location at the UMKM Crusty Crips located on Jalan Nangka Utara, Denpasar. Crusty Crisp was established in 2020. This product is a Balinese rempeyek (peyek) in the shape of a sunflower madefrom natural ingredients and typical Indonesian spices. The data collection method used is to analyze the elements of production costs (manufacturing costs) such as direct raw material costs, direct labor and factory overhead costs, where the calculation of full costing includes elements of factory overhead costs, both fixed cost elements and variable cost elements.

This tofu factory industry has existed since 2000 and in general, the people who set up the tofu factory were originally a meatball seller who had lived in Batu Merah village for a long time. From the beggining, the tofu factory industry was established until now, the industry is still operating and has never done production cost classification, break even point calculations, profit planning calculations, and margin of safety precentage ratios. The purpose of this study was to determine the break-even point that must be achieved in the tofu factory business of Mr. Haji Rahim in Batu Merah Village, Sirimahu District, Ambon City. The results showed that the total cost of production in March 2024 was Rp. 33,400,000 consisting of a total fixed cost of Rp. 27,700,000 and a total variable cost of Rp. 5,700,000. By showing that the total sales of tofu during March 2024 were Rp. 39,200,000. The number of tofu sold during March was 1,120 units with a unit price of  Rp. 35,000 per unit.

SMK Negeri 1 Cilegon implements the Teaching Factory program to improve students' skills through industry-based learning. This program connects theory with real practice, providing hands-on experience in manufacturing products according to industry standards. Collaboration with PT Indonesia Power enriches students' learning, which has an impact on improving their technical skills and work readiness. However, limited facilities are a major challenge. Nevertheless, this program has succeeded in increasing students' academic scores by 80%-90% and facilitating the absorption of graduates in the workforce.

Bandarejo Tofu Factory, Dusun 3 is an example of a micro-enterprise that has developed by utilizing local resources. From an Islamic economic perspective, the development of this business reflects the application of sharia principles, such as justice, social welfare, and sustainable resource management. Islamic economics emphasizes the balance between profit and fair distribution, and avoids detrimental practices, such as usury and monopoly. This factory plays a role in creating jobs and supporting the local economy by using soybean raw materials from local farmers. The production process that is in accordance with Islamic law makes this business meet the halal criteria, while its orientation towards social desires and responsibilities reflects the values ​​of Islamic economics. However, the main challenge faced is maintaining Islamic ethical principles, such as honesty in transactions and concern for worker welfare, amidst competitive economic competition. This study aims to analyze the dynamics of the development of the Bandarejo Tofu Factory, Dusun 3 from an Islamic economic perspective, in order to contribute to the development of micro-enterprises based on sharia values. This study uses a qualitative approach with primary data obtained through interviews and documentation. The main informant is the factory owner, Mrs. Atin. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results of the study indicate that the development of the Bandarejo Dusun 3 Tofu Factory has made a significant contribution to the community's economy through marketing and capital strategies. In addition to increasing economic income, this business also absorbs local workers and helps reduce poverty levels in the Bandarejo Dusun 3 area.

This study aims to analyze the cost structure of production and the cost of goods sold (COGS) at Sari Gurih Baru 568 Tofu Factory. The research employs a qualitative descriptive method, gathering data through in-depth interviews and non-participant observation. Using this approach, the study explores cost components that influence production efficiency and COGS determination. Through this analysis, the research provides in-depth insights into cost allocation, resource management, and opportunities to enhance cost-efficiency in production. The findings are expected to support improved decision-making in cost management and pricing strategies within the Small and Medium Enterprises (SME) sector.  

The current research collected and studied the three variables that the previous researches are not gathered together.The research aims to find out the effect of marketing and market knowledge in achieving sustainable marketing performance through stated and procedural knowledge represented by marketing thinking to help reach marketing goals by relying on marketing data and information obtained from the market to provide new capabilities and distinct competitive capabilities. The research was applied to a sample of individuals working in Iraqi industrial companies, including the managers, as well as heads of departments and directors of divisions and units.. The focus was on the General Company for Batteries Manufacturing with its two factories, namely the Babel Factory (1) and the Babel Factory (2). A questionnaire was designed to be consistent with purposes of research and its hypothesis. Questionnaires were distributed (122), and (120) Questionnaires were retrieved from them for statistical analysis, i.e. with rate of (98.3%). The research touched a set of deductions, the most significant of which was that marketing and marketing knowledge helps in achieving sustainable marketing performance by carrying out distinct activities, searching for information and knowledge related to customers and competitors, and surveying the market in the long term, it has become an important element in achieving success for contemporary organizations. The research recommends the need to increase companies' interest in market knowledge, and to take the necessary measures to enable them to benefit from this knowledge in creating marketing human capital capable of raising the efficiency of sustainable marketing performance of these companies in short and long term.  

Impact of leadership style and teamwork on employee performance at Satuan Polisi Pamong Praja (Satpol PP) Subdistrit Cengkareng, West Jakarta. This is to find out about impact of the variabels for leadership style, teamwork and performance. The variables studied using questionnaire method from google form. Indirectly and the result managed by random sampling. The type of research used statistics test, data analysis test that using descriptive test, simple and multiple linear regression test, coefficient correlation and determination test. The next one, sample withdrawal technique that used is random sampling with 75 person of respondent. The results of this research showing that independence variabel have a positive impact and also significant for employees performance. Based on that, it shows us that leadership style (X1), teamwork (X2) and performance (Y) seems fcount 40,033 with  3,124 or 40,033 > 3,124 and the resulting of significant value is 0,000 < 0,05. It is conclude that leadrship style and teamwork having in employees performance at Satpol PP Subdistrit Cengkareng. Analysis result of multiple regression showing result value of coefficient determination in Adjusted Rsquare is 0,527 or 52,7%. It means leadership style and teamwork is simultaneously has an impact of 52,7% for performance, and 47,3% for the other factory which is not researched by this research.

Challenges in sugar factory logistics management are often factors that hinder production efficiency and effectiveness. Kebon Agung Sugar Factory is one of the major sugar producers in Indonesia that has an important role in supporting the national sugar industry, a key factor in maintaining competitiveness. In addition, optimization of procurement of goods and services is also closely related to risk management. The implementation of a more modern procurement system is also expected to support aspects of sustainability and resource efficiency. This study uses a descriptive method. Descriptive research with data collection methods used in this study is observation to obtain data regarding the service procurement system at PG Kebon Agung Malang, interviews with Mr. Egi as the head of the logistics sub-section and Ms. Debby as staff in the service procurement sector, and documentation. The system is an important element that a company has to manage all components in the company. Likewise at PG Kebon Agung which has a system that applies to the procurement of goods or services. the service procurement system at PG Kebon Agung Malang has been operating optimally. With the existence of its Own Estimated Price and Service Procurement Request Letter. And after that there will be minutes, aanwijzing, negotiations and finally the process of printing SPK and partner signatures.

This research aims to determine whether leadership style can influence the progress and decline of employee performance at the Sirime Rice Refinery Business, Pidoli Lombang Village, Panyabungan District, Mandailing Natal Regency. The number of samples used was 30 respondents. The sampling technique in this research uses the Saturated Sampling technique, where all members of the population are used as samples. The data collection techniques used were observation, questionnaires and documentation. The analysis method for this research uses validity tests, reliability tests, normality tests, heteroscedasticity tests, simple linear regression tests, partial tests and coefficient of determination tests. All of these tests were carried out using the SPSS version 25 program. Leadership style has a positive effect on employee performance at the Sirime Rice Refinery Business. Pidoli Lombang Village, Panyabungan District, Mandailing Natal Regency is indicated by a significant t value of 0.000 < 0.05, the R Square value is 0.817, which means that the independent variable or leadership style variable (X) is able to explain the dividend variable or employee performance variable (Y) of 81, 7% while the remaining 18.3% is influenced by other factors. Based on the research results, it can be concluded that leadership style has a positive and significant effect on employee performance with a calculated t value > t table (11,169 > 1.701) on employee performance at the Sirime rice factory, Pidoli Lembang village, Panyabungan sub-district, Mandailing Natal district.

Harjowinangun Timur Village is a village located in Tersono District, Batang Regency, Central Java Province, Indonesia. Harjowinangun Timur Village has a livelihood in agriculture and the majority of the people of Harjowinangun Timur Village work as farmers, farm laborers, and factory workers. Waste is one of the problems that occurs in Harjowinangun Timur Village. Waste is something that cannot be avoided and is difficult to solve, in an effort to reduce the waste population, the first thing to do is to increase public awareness about the dangers of waste. Therefore, the UIN Walisongo Religious Moderation Community Service (KKN) group has one work program that has urgency regarding this problem, namely conducting socialization of waste and the impact of waste on the environment to create a clean and healthy environment. With the socialization program of waste and the impact of waste on the environment to create a clean and healthy environment in Harjowinangun Timur Village, it is hoped that the environmental conditions of Harjowinangun Timur Village will improve and can overcome the waste problem in Harjowinangun Timur Village

This thesis aims to: (1) To determine the marketing strategy of the tofu production business in increasing sales results according to an Islamic economic perspective at the Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District. (2) To find out the advantages and disadvantages of marketing strategies used by Pinta Tofu Factory in Neighborhood VII, Sibuhuan Market, Barumun District.  This research is a type of field research (field research), where this research uses qualitative research methods. The subjects in this study were the owners and employees of the Pinta tofu factory. Data collection techniques in this study were through observation, interviews and documentation. Data analysis techniques used in this research are data reduction, data presentation and conclusion drawing. The results showed that: (1) The marketing strategy applied by Pinta Tofu Factory is a market segmentation strategy, market positioning, differentiation and targeting. Then in the application of market segmentation, it suggests three segments such as psychographic segmentation, geographic segmentation and demographic segmentation. This is done so that it has a good impact on the business run by Mrs. Uba Roisa Lubis. (2) The advantages of choosing a location that makes the selling power of the Pinta Tofu Factory, having a strategic production site and directly marketing the products owned directly to traditional markets are also an attraction because it is easier for people to buy the products offered. While the shortcomings of the Pinta Tofu Factory are in capital problems in developing the business, the scarcity of production raw materials, namely soy beans, is also an obstacle in meeting public demand and the many competitors that appear in the target market by offering the same product.

This research aims to determine understanding and concern in implementing green accounting in Tempe MSMEs in Sikka Regency. This research uses a qualitative descriptive method. The data collection techniques used were interviews and documentation. The data analysis technique, namely descriptive analysis, begins with the data reduction stage, data presentation and conclusion drawing or verification. The research results show that tempe MSMEs in Sikka Regency, consisting of the Super Jaya tempe factory, Sidu Moro tempe factory, Bintang Jaya tempe factory, Putra Fajar tempe factory, have an understanding and concern for the environmental impact of the business activities they carry out. A manifestation of the understanding of tempeh MSMEs in Sikka Regency regarding the environment is by charging environmental costs in the tempeh production process. The environmental costs charged include the costs of storage tanks, filters, labs, plastic, banana leaves and waste. However, tempe MSMEs do not yet have sufficient understanding to apply the green accounting concept as a whole to the presentation of financial reports. The manifestation of concern for tempeh MSMEs in Sikka Regency is through maintaining business continuity, business raw materials, business waste, organic and non-organic waste, environmentally friendly equipment, understanding environmental costs and being directly assisted by the Health Service and the Sikka Regency Environmental Service.

Technology has become one of the important pillars on which organizations that want to succeed in their work depend, as well as those that seek to achieve a leading competitive advantage in their field of work. As they develop, institutions face decisions that require correct information, and the appropriate time for decision-making aims to analyze costs and explain the mechanisms used in the industrial sector in Iraq and the impact of implementing the enterprise resource planning system on the economy. And to display unit costs. Therefore, the complexity of business requires complex information systems that help make good management decisions effectively and efficiently and have a positive impact on financial and non-financial systems.

This research aims to determine the application of environmental cost accounting in the Super Jaya tofu factory industry.   This research uses qualitative methods. In this research, the data sources used are primary data and secondary data. The data collection technique uses observation, interviews and documentation. By conducting direct interviews with the owners of the Super Jaya tofu factory industry. The data analysis technique uses data collection, data reduction, data presentation, conclusions and data verification. The research results obtained from the application of environmental cost accounting are still not effective because they have not prepared financial reports and have not implemented cost accounting in presenting financial reports because the costs traced are only general costs related to the tofu production process. Such as raw material costs, labor costs, general capital costs and special capital costs, while the costs for waste management are only labor costs for the filtering section and environmental cleaning equipment costs.

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.  

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

The lack of waste management in the community of Kampung Benar Dusun VI Village, Kota Pari, Pantai Cermin District, Serdang Bedagai Regency is due to the limited knowledge and understanding of waste management in general. People still think that waste management is not important because people think that their waste will decompose by itself without thinking that this will have a huge impact if the waste continues to be left unmanaged. One way to support this waste management program is through a waste bank. A waste bank is a place that is used to make it easier for the public to sort waste, then the sorted waste will be deposited at a factory that makes crafts from waste or at a waste collection point. The aim of this research is to determine community knowledge regarding waste management, analyze existing waste management in the community and find out what strategies are effective for waste management. The method used by researchers is an integrated counseling method and systematic training. Data was collected by observing in the field and conducting in-depth interviews with informants. The results of the research show that after providing outreach to the community that waste management is important, the community also understands better about good waste management and knows effective waste management strategies to implement using the 3R system.

The aim of this research is to analyze the efficiency of raw material inventory control and the application of the Material Requirement Planning method to control soybean raw material inventory at Mr Heri's Tofu Factory. The type of data used is qualitative data and quantitative data. Data sources in research use secondary data and primary data. Data collection methods used were interviews, observation and documentation. The data analysis technique used is to streamline raw material costs using the Material Requirement Planning (MRP) technique. The research results show that the raw material inventory costs according to company policy of IDR 1,553,712 are not efficient, because the total raw material inventory costs are greater than the LFL method of IDR 240,000, EOQ of IDR 297,914 and POQ of IDR 240,000. Based on this, hypothesis 1 which states that "It is suspected that the raw material control system for Mr Heri's Tofu Factory is not efficient", has been proven to be true. Hypothesis 2 which states that "It is suspected that the application of the Material Requirement Planning method can streamline the costs of controlling raw material inventory at Mr Heri's Tofu Factory", has been proven to be true.